Essays about: "NFRD"

Found 2 essays containing the word NFRD.

  1. 1. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jacqueline Björklund; [2021]
    Keywords : Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

    Abstract : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. READ MORE

  2. 2. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

    University essay from SLU/Dept. of Economics

    Author : Simon Jonsson; [2020]
    Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE